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The DGT confirms that compensation received at the end of a fixed-term contract due to expiry is subject to income tax, as it does not constitute a dismissal or termination.
Cuestión planteada Aplicación de la exención contemplada en el artículo 7.e) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La indemnización establecida en el artículo 49.1.c) del Estatuto de los Trabajadores por expiración del tiempo convenido está sujeta al IRPF como rendimiento del trabajo. Para que una indemnización esté exenta según el artículo 7.e) de la LIRPF, debe ser por despido o cese del trabajador según la normativa laboral. La extinción por expiración del plazo no se considera causa de exención aunque exista derecho a percibirla. No obstante, se puede aplicar la reducción del 30% del artículo 18.2 de la LIRPF si el contrato ha durado más de dos años.
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